We look at the division of 86271078 by 802 
We want to divide 86271078 by 802.

Advancing to step 1:
802 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 802

Going ahead to step 2:
802 can be fit into 86 0 times, resulting in a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Bring next digit (2) of the dividend behind the 86 and repeat the process: 862 / 802

On to step 3:
The number 802 fits into 862 1 times, leaving a remainder of 60.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 802 from 862 to get 60.
Grab the next digit (7) from the dividend, add it to 60, then carry on: 607 / 802

Going ahead to step 4:
607 divided by 802 is 0 with a remainder of 607.
The next digit of our result is 0. 
Result so far: 10.0
The remainder is 607 after subtracting 0 from 607.
Append the next digit (1) from the dividend to 607 and continue with: 6071 / 802

Advancing to step 5:
If we divide 6071 by 802, we get 7 and a remainder of 457.
Record the quotient 7 as the next digit in the result. 
Result so far: 107.0
Subtracting 5614 from 6071 leaves us with 457.
Take the next digit (0) from the dividend and append it to 457, then repeat: 4570 / 802

Moving on to step 6:
802 goes into 4570 5 times with a remainder of 560.
Put 5 as the next digit of the answer. 
Result so far: 1075.0
If we take 4010 away from 4570, we end up with 560.
Bring next digit (7) of the dividend behind the 560 and repeat the process: 5607 / 802

Going ahead to step 7:
If we divide 5607 by 802, we get 6 and a remainder of 795.
The next digit of our result is 6. 
Result so far: 10756.0
If we take 4812 away from 5607, we end up with 795.
Take the next digit (8) from the dividend and append it to 795, then repeat: 7958 / 802

Advancing to step 8:
7958 divided by 802 is 9 with a remainder of 740.
Record the quotient 9 as the next digit in the result. 
Result so far: 107569.0
The remainder is 740 after subtracting 7218 from 7958.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7400, and continue the process.

Let's proceed to step 9:
7400 divided by 802 is 9 with a remainder of 182.
Use 9 as the next digit of our solution. 
Result so far: 107569.9
If we take 7218 away from 7400, we end up with 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Let's proceed to step 10:
The number 802 fits into 1820 2 times, leaving a remainder of 216.
Put 2 as the next digit of the answer. 
Result so far: 107569.92
Subtracting 1604 from 1820 leaves us with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Advancing to step 11:
802 goes into 2160 2 times with a remainder of 556.
Put 2 as the next digit of the answer. 
Result so far: 107569.922
If we take 1604 away from 2160, we end up with 556.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5560, and continue the process.

In conclusion, the division gives 107569.922 with a balance of 0.0556.